IMPLEMENTASI SISTEM PENGENDALIAN INTERNAL PADA PERUSAHAAN JASA

2019 ◽  
Vol 2 (2) ◽  
pp. 110
Author(s):  
Wahyu Wahyu Wahyu ◽  
Marliyati Marliyati Marliyati ◽  
I. Nyoman Romangsi
Keyword(s):  
Risk Assessment ◽  
Operating Procedure ◽  
Internal Control ◽  
Standard Operating Procedure ◽  
Control Environment ◽  
Service Company ◽  
Standard Operating ◽  
Information And Communication

The aim of this article is to analyze internal control in service company. The analyze used the components of internal control according to COSO: control environment, risk assessment, control activities, information and communication, monitoring. Analysis of internal control used the data obtained through observation, questionnaires, interview, and documentary. Based on this analysis results can be concluded, that the dual positions refer with company SOP (Standard Operating Procedure). Separation of task does not work because that the dual positions. Therefore, the component of control activities applied at company is not in accordance with the component of control activities according to COSO. Nonconformity components still results in very effective internal control because the purpose of the internal control still remains to be achieved even though there are components that are not in accordance with the internal control components according to COSO.

scholarly journals EVALUASI PENERAPAN SISTEM PENGENDALIAN INTERNAL ATAS PENERIMAAN, PENGEMBALIAN DAN PELELANGAN BARANG JAMINAN PADA PT. PEGADAIAN (PERSERO)

2017 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Fifke Masyie Siwu ◽  
Agus T. Poputra
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Control Systems ◽  
Internal Control ◽  
Control Environment ◽  
Unit Manager ◽  
Internal Control System ◽  
Standard Operating ◽  
Information And Communication ◽  
Qualitative Descriptive

PT. Pegadaian (Persero) provides loans to people with require collateral item as insurance. PT. Pegadaian have to keep the collateral save and maintain it secure, so that internal control for collateral items are necessary needed. The purpose of this research was to determine and evaluate the implementation of the internal control systems for receiving, returns, and auctions of collateral items at PT. Pegadaian (Persero). The method used is qualitative descriptive with five components of COSO to evaluate the effectivities of internal control that applied at PT. Pegadaian (Persero). The five components of the COSO internal control is the control environment, risk assessment, control activities, information and communication and monitoring. The results showed that internal control systems at PT. Pegadaian (Persero) have been support by Standard Operating Procedures for all operations and filed documents. But from the evaluation for internal control system of receiving, returns, and auctions of collateral items there are still task stacking at unit manager make internal control systems PT. Pegadaian (persero) still have lack of control.Keywords: Internal Control Systems, Collateral Item, COSO.

scholarly journals PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP PEMBERIAN KREDIT PADA PT PEGADAIAN (PERSERO) UNIT PELAYANAN CABANG KALIWUNGU

2020 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Arini Amalia Rahma ◽  
Siti Mutmainah
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Qualitative Data ◽  
Secondary Data ◽  
Primary Data ◽  
Control Environment ◽  
Internal Control System ◽  
Information And Communication ◽  
And Control

<em>Internal control is a process carried out by the company to provide adequate guarantees for achieving control objectives. The objective of this Research is to find out the current internal control system that is applied at PT Pegadaian (Persero) Kaliwungu Branch Service in the process of granting credit. The next objective is to identify whether the components of internal control applied are according to COSO. The data used are qualitative data, primary data, and secondary data. The methods of collecting data are interview, observation, and questionnaire. For writing the Research uses descriptive and exposition methods. There are five components of internal control according to the Committee of Sponsoring Organization (COSO), they are Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring. The results of the discussion in the Research shows that the application of the internal control system for granting credit at PT Pegadaian (Persero) Kaliwungu Branch Service is in accordance with COSO internal control component, but the Control Environment and Control Activities has not been fully implemented.</em>

scholarly journals PERANAN AUDIT INTERNAL TERHADAP PENCEGAHAN & PENDETEKSIAN KECURANGAN (FRAUD) DI KOPERASI KARYAWAN PT. PLATINUM CERAMICS INDUSTRY ATAS KINERJA TAHUN BUKU 2014

2018 ◽  
Vol 3 (02) ◽  
Author(s):  
Agung Budi Asmoro ◽  
Sugeng Hariyanto
Keyword(s):  
Operating Procedure ◽  
Internal Control ◽  
Internal Audit ◽  
Standard Operating Procedure ◽  
Research Literature ◽  
Cooperative Management ◽  
Standard Operating ◽  
Scientific Papers ◽  
Loan Limit ◽  
Ceramics Industry

ABSTRACTThe purpose of this study was to know the role of Internal Audit in the prevention and detection of fraud in the Cooperative Employees of PT. Platinum Ceramics Industry. The type of data that is used the use of qulitative data , methods of data collection by study the literature and field study, obtain data in writing of the research literature , reviewing the literature books and scientific papers related to the title of thesis, observation, and interviews. Results of research conducted shows Internal audit in this case supervisor in the Cooperative Employees PT. Platinum Ceramics Industry is still weak and ineffective, because there is a violation in the Standard Operating Procedure (SOP) which can lead to fraud. Standard Operating Procedure violations occur because of the policy of the cooperative management. Cooperative management assessed incorrectly and poorly targeted in the provision of policy which violates the rules of the loan ceiling and ceiling pieces. Decisions adopted a policy exceed the loan limit rules and ceiling pieces can lead to a lot of bad debts, it is because the number of members in the cooperative debt is higher than the number of old age benefits (severance) in the company Keywords: Internal Audit, Fraud Prevention and Detection, Internal Control

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS PELAYANAN PERIZINAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (4) ◽  
pp. 541
Author(s):  
Magfirah Rahman ◽  
Grace B. Nangoi ◽  
Stanley Kho Walandouw
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Central Government ◽  
Control Environment ◽  
North Sulawesi ◽  
Internal Control System ◽  
Information And Communication ◽  
Monitoring Activities

Government in carry out public services such as licensing service or other services not escape the chances of risks, such as fraud and maladministration, then to minimize this risks, it takes an integral system that can control the implementation of service. Government Internal Control System (GICS) implementation whole in the central government and local government. GICS has an important role in the implementation of services by government agencies. The purpose of research was to evaluate internal control on licensing service in the Investment and One Stop Integrated Service Office of North Sulawesi based of Government Regulation Number 60 of 2008 regarding Government Internal Control System (GICS) consists of five components; control environment, risk assessment, control activities, information and communication and monitoring activities. The type of research used qualitative descriptive method. Data were collected by observation, interviews and documentation. The results showed that component of control activities which is physical asset was not in accordance with Government Regulation Number 60 of 2008, this difference because the security of assets was not running well. For other components, such as control environment, risk assessment, information and communication and monitoring activities, evaluation results indicate it was in accordance with Government Regulation Number 60 of 2008.

scholarly journals Efektivitas Pengendalian Intern Piutang Usaha dengan Menggunakan Pendekatan COSO

2019 ◽  
Vol 6 (02) ◽  
pp. 31-44
Author(s):  
Iswahyudi ◽  
Dwi Prastowo Darminto
Keyword(s):  
Risk Assessment ◽  
Internal Control ◽  
Environmental Control ◽  
Jel Classification ◽  
Control Environment ◽  
Control Activity ◽  
Accounts Receivable ◽  
Activity Component ◽  
Information And Communication ◽  
Spss Software

ABSTRACT The The purpose of this study was to determine the effectiveness of internal control of receivables at PT. Phar Indonesia is based on five components of COSO, namely the control environment, risk assessment, control activities, information and communication, and monitoring. The analytical method uses descriptive qualitative on the accounts receivable internal control questionnaire which refers to the COSO framework on the components of internal control. (Supported by SPSS Software Version. 24). The results showed that the risk assessment component was less effective, while the environmental control component, the control activity component, the information and communication component, and the monitoring component were effective. ABSTRAK Tujuan penelitian ini adalah untuk mengetahui efektivitas pengendalian intern piutang pada PT. Phar Indonesia berdasaarkan lima komponen COSO, yaitu lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan. Metode analisis menggunakan deskriptif kualitatif terhadap kuesioner pengendalian intern piutang usaha yang mengacu pada kerangka kerja COSO pada komponen-komponen pengendalian intern. (Program SPSS Versi. 24). Hasil penelitian menunjukkan bahwa komponen penilaian risiko kurang efektif, sedangkan pengendalian lingkungan intern, pengendalian aktivitas intern, informasi intern dan komunikasi intern, dan pengawasan intern perusahaan semua efektif. JEL Classification : M10, M41  

scholarly journals PENGENDALIAN INTERNAL ATAS SIKLUS PENGELUARAN PADA SEBUAH PERUSAHAAN KONTRAKTOR DI INDONESIA

2019 ◽  
Vol 2 (2) ◽  
pp. 143-153
Author(s):  
Fina Amaliah Hidayanti
Keyword(s):  
Operating Procedure ◽  
Internal Control ◽  
Standard Operating Procedure ◽  
Qualitative Approach ◽  
Management Commitment ◽  
Standard Operating ◽  
Control Implementation

This study aimed to evaluate the company's internal control implementation of expenditure cycle Standard Operating Procedure (SOP) PT. DWK. This study used an interpretive qualitative approach. This study found the lack of authorization on cash out evidence, disuse of temporary bon documents and drafts, and lack of management commitment in implementing SOP. The results of this study is to provide recommendations on the weaknesses of the implementation of SOP expenditure cycle of PT. DWK. By doing this research, misuse in the application of SOP expenditure cycle are expected can be minimized and prevented, so that the company's resources can be used effectively and efficiently.

The Influence of Internal Control Factors on the Perfomance Effectiveness of the Garment, Agricultural and Chemical Enterprises Listed on Vietnam’s Stock Market

2020 ◽  
Vol 36 (1) ◽  
Author(s):  
Do Huy Thuong ◽  
Nguyen Thi Phuong Hong
Keyword(s):  
Risk Assessment ◽  
Stock Market ◽  
Internal Control ◽  
Research Result ◽  
Control Environment ◽  
Monitoring And Control ◽  
Performance Effectiveness ◽  
Control Factors ◽  
Information And Communication ◽  
And Control

The research focuses on analysing the impacts of internal control factors on the performance effectiveness of the garment, agricultural and chemical enterprises listed on Vietnam’s stock market. The research result shows that of the factors of Risk Assessment, Control Activities, Information and Communication, Monitoring and Control Environment, the factor of Information and Communication has the strongest effect on the performance effectiveness of the enterprises. Next to it is Risk Assessment, Control Environment and Monitoring. The factor of Control Activities has the least influence on the performance effectiveness of the enterprises.

scholarly journals Kepatuhan Pengendalian Intern dan Perilaku Etis Karyawan di PT. Intan Bali Cargo International

2021 ◽  
Vol 31 (12) ◽  
pp. 3221
Author(s):  
I Made Surya Widhi Wibawa ◽  
I Ketut Suryanawa
Keyword(s):  
Risk Assessment ◽  
Internal Control ◽  
Ethical Behavior ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Control Environment ◽  
Analysis Technique ◽  
Information And Communication ◽  
Freight Forwarding ◽  
A Company

PT. Intan Bali Cargo International is a company engaged in the international freight forwarding industry. This study aims to analyze the influence of the control environment, risk assessment, control activities, information & communication and monitoring to ethical behavior of employees at PT. Intan Bali Cargo International. The sample was determined using the purposive sampling method so that 47 respondents were selected as the sample. Multiple linear regression analysis technique was used to analyze the data. The results of the analysis show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive and significant effect on the ethical behavior of employees at PT. Intan Bali Cargo International. These results indicate that the higher the level of internal control compliance, the ethical behavior of employees in the company will also increase. Keywords : Control Environment; Risk Assessment; Control Activities; Information and Communication; Monitoring.

scholarly journals IPTEKS PENGENDALIAN INTERNAL TERHADAP PEREKAMAN SURAT PEMBERITAHUAN TAHUNAN (SPT) PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Nabilah N.R. Amin ◽  
Lady Diana Latjandu
Keyword(s):  
Risk Assessment ◽  
Internal Control ◽  
Internal Controls ◽  
Main Task ◽  
Control Environment ◽  
Tax Returns ◽  
Directorate General ◽  
Information And Communication ◽  
Control Procedures ◽  
Ministry Of Finance

KPP Pratama Manado is a tax administration agency in the Manado area under the auspices of the Indonesian Ministry of Finance. The main task of KPP Pratama Manado is to carry out the main duties of the Directorate General of Taxes in collecting State revenues from the Taxation sector. To achieve the best service, recording annual notification letters (SPT) on taxpayers is one of the important roles in reporting, receiving or deduction. This study aims to determine the internal control of SPT recording at KPP Pratama Manado. Internal controls will run according to regulations if implementing COSO internal controls, including the control environment, risk assessment, control activities, information and communication, and monitoring. The results of the study indicate that the ability of KPP Pratama Manado in processing and recording Annual Tax Returns is quite effective, but delays in reporting will often occur.Keywords: Tax, SPT, recording, internal control, procedures

scholarly journals Effectiveness of internal control system in higher learning institution, in Nairobi, Kenya

2019 ◽  
Vol 9 (3) ◽  
pp. 143-155
Author(s):  
Negede Tesfay Tenbele
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Sampling Technique ◽  
Eastern Africa ◽  
Control Environment ◽  
Validity And Reliability ◽  
Policies And Procedures ◽  
Internal Control System ◽  
Information And Communication

The aim of this study is to assess the effectiveness of the internal control system in the Catholic University of Eastern Africa (CUEA). And, therefore, the specific objectives are to assess the effectiveness of elements of the internal control system in the CUEA, which are control environment, risk assessment, control activities, information and communication activities and monitoring activities. The study used a descriptive research design, and a sample of 53 administrative staffs was selected using a stratified sampling technique. Data collected via questionnaire were analysed by employing a descriptive statistics that contains frequency, percentage, mean and standard deviation. The validity and reliability of the instruments were assured using the piloting and Cronbach Alpha technique. The study found that solely control the environment of the institution was effective to a great extent, but, the four elements of its internal control system were effective to a moderate extent. Therefore, the researcher concluded that the institution had an internal control system to a moderate extent proved by a mean of 3.4. This suggests that in spite of the institution designed its control environment to a great extent its policies and procedures weren’t enforced and monitored to a very great or great extent. Thus, the study recommended that the institution needs more effective implementation and monitoring of its policies and procedures and creating proper risk assessment to improve its internal control system. Keywords: Effective, financial, internal control system, managements.

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